Impairment of assets

This half-day course provides a detailed step-by-step guide through the technical issues faced in applying the IAS 36 “Impairment of Assets” standard, with focus on the identification of cash-generating units and the computation of value-in-use for the purposes of impairment testing.

The main topics include, but are not limited to:

• objectives and scope of IAS 36;
• identification of assets that may be impaired;
• cash-generating units (CGUs);
• measuring recoverable amount;
• fair value less costs to sell;
• value in use;
• allocation of assets and liabilities to CGUs;
• recognition and reversal of impairment losses;
• disclosure requirements.

Date: 21 May 2010

Language: only available in English

Timing: 08.30 - 12.30

Fee per participant: 600 EUR